Consortium contracts in the Income Tax Act

Descripción del Articulo

In the current moment of dynamic business investment, it is possible thanks to associative contracts combining common goals. As an important ancestor of the associative contracts in Comparative Law we find the joint venture and its risk allocation, however, it is convenient to distinguish between th...

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Detalles Bibliográficos
Autor: Mejía Ninacóndor, Víctor
Formato: artículo
Fecha de Publicación:2018
Institución:Universidad Ricardo Palma
Repositorio:Revistas - Universidad Ricardo Palma
Lenguaje:español
OAI Identifier:oai:oai.revistas.urp.edu.pe:article/2022
Enlace del recurso:http://revistas.urp.edu.pe/index.php/Inkarri/article/view/2022
Nivel de acceso:acceso abierto
Materia:contrato
consorcios
corporativo
impuesto a la renta
joint venture
contract
consortium
corporate
income tax
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oai_identifier_str oai:oai.revistas.urp.edu.pe:article/2022
network_acronym_str REVURP
network_name_str Revistas - Universidad Ricardo Palma
repository_id_str
spelling Consortium contracts in the Income Tax ActLos contratos de consorcio en la Ley del Impuesto a la RentaMejía Ninacóndor, Víctorcontratoconsorcioscorporativoimpuesto a la rentajoint venturecontractconsortiumcorporateincome taxjoint ventureIn the current moment of dynamic business investment, it is possible thanks to associative contracts combining common goals. As an important ancestor of the associative contracts in Comparative Law we find the joint venture and its risk allocation, however, it is convenient to distinguish between the contractual joint venture and the corporate joint venture. The latter is the subject of this article in which the author also deals with the fiscal regime of consortiums according to the Income Tax Act.En el contexto actual de dinámica inversión empresarial esta se hace posible a través de los contratos asociativos que articulan empresas que persiguen un fin común. Un antecedente importante de estos contratos asociativos en el derecho comparado es el joint venture o el contrato de riesgo comparativo; no obstante, es conveniente diferenciar entre el joint venture contractual y el joint venture corporativo. Este último será materia del análisis del presente estudio junto con el tratamiento tributario de los consorcios en la Ley del Impuesto a la Renta.Universidad Ricardo Palma, Rectorado2018-11-11info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://revistas.urp.edu.pe/index.php/Inkarri/article/view/202210.31381/iusinkarri.vn7.2022Ius Inkarri; Vol. 7 Núm. 7 (2018); 229-2422519-72742410-593710.31381/iusinkarri.vn7reponame:Revistas - Universidad Ricardo Palmainstname:Universidad Ricardo Palmainstacron:URPspahttp://revistas.urp.edu.pe/index.php/Inkarri/article/view/2022/1976Derechos de autor 2018 Víctor Mejía Ninacóndorhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessoai:oai.revistas.urp.edu.pe:article/20222023-06-11T05:54:14Z
dc.title.none.fl_str_mv Consortium contracts in the Income Tax Act
Los contratos de consorcio en la Ley del Impuesto a la Renta
title Consortium contracts in the Income Tax Act
spellingShingle Consortium contracts in the Income Tax Act
Mejía Ninacóndor, Víctor
contrato
consorcios
corporativo
impuesto a la renta
joint venture
contract
consortium
corporate
income tax
joint venture
title_short Consortium contracts in the Income Tax Act
title_full Consortium contracts in the Income Tax Act
title_fullStr Consortium contracts in the Income Tax Act
title_full_unstemmed Consortium contracts in the Income Tax Act
title_sort Consortium contracts in the Income Tax Act
dc.creator.none.fl_str_mv Mejía Ninacóndor, Víctor
author Mejía Ninacóndor, Víctor
author_facet Mejía Ninacóndor, Víctor
author_role author
dc.subject.none.fl_str_mv contrato
consorcios
corporativo
impuesto a la renta
joint venture
contract
consortium
corporate
income tax
joint venture
topic contrato
consorcios
corporativo
impuesto a la renta
joint venture
contract
consortium
corporate
income tax
joint venture
description In the current moment of dynamic business investment, it is possible thanks to associative contracts combining common goals. As an important ancestor of the associative contracts in Comparative Law we find the joint venture and its risk allocation, however, it is convenient to distinguish between the contractual joint venture and the corporate joint venture. The latter is the subject of this article in which the author also deals with the fiscal regime of consortiums according to the Income Tax Act.
publishDate 2018
dc.date.none.fl_str_mv 2018-11-11
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv http://revistas.urp.edu.pe/index.php/Inkarri/article/view/2022
10.31381/iusinkarri.vn7.2022
url http://revistas.urp.edu.pe/index.php/Inkarri/article/view/2022
identifier_str_mv 10.31381/iusinkarri.vn7.2022
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv http://revistas.urp.edu.pe/index.php/Inkarri/article/view/2022/1976
dc.rights.none.fl_str_mv Derechos de autor 2018 Víctor Mejía Ninacóndor
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 2018 Víctor Mejía Ninacóndor
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidad Ricardo Palma, Rectorado
publisher.none.fl_str_mv Universidad Ricardo Palma, Rectorado
dc.source.none.fl_str_mv Ius Inkarri; Vol. 7 Núm. 7 (2018); 229-242
2519-7274
2410-5937
10.31381/iusinkarri.vn7
reponame:Revistas - Universidad Ricardo Palma
instname:Universidad Ricardo Palma
instacron:URP
instname_str Universidad Ricardo Palma
instacron_str URP
institution URP
reponame_str Revistas - Universidad Ricardo Palma
collection Revistas - Universidad Ricardo Palma
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 13.9557905
Consortium contracts in the Income Tax Act
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